I have the NewOnTech DAC07, fed by a Simon Audio CD5 used as transport, connected via a Silnote Morpheus Reference Classic II Series II digital S/PDIF cable as my one and only input source. I cannot compare with other DACs, other than saying I had a VERY good tubed CD player (modified Opera Audio Consonance Reference 2.2) which was bettered by the NewOnTech DAC07 and Simon Audio CD5 combo. I love this input combo. Clean, clear, transparent, quick, yet also the proper amount of musical "meat-on-the-bones" sound for me. I have purchased a few things from Mike and have always found him to be very helpful, knowledgeable, and fair to deal with. And when I replaced the DAC’s original power cord with Mike’s new Nemesis power cord, there was definite improvement: quieter background, and a more relaxed music delivery. The Silnote S/PDIF cable was also an improvement over a popular cable sold on Amazon (Geistnote's Apogee Wyde Eye 75Ω S/PDIF (RCA) Cable).